Volume 25, Issue 35 (2017)
J Tax Res 2017, 25(35): 180-201 |
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The impact of factors related to the confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance. J Tax Res 2017; 25 (35) :180-201
URL: http://taxjournal.ir/article-1-922-en.html
URL: http://taxjournal.ir/article-1-922-en.html
Abstract: (4070 Views)
The main purpose of this study, the effect of factors related to confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance in Iran. Factors related to the cost of the confidentiality include growth opportunities, profit margin, product market competition and concentration of ownership. The population of the firms listed in the Tehran Stock Exchange from 2008 to 2014 is the period of study. In this study multivariate linear regression was used to test the hypotheses. The results show that the factors related to confidentiality costs does not affect the quality of financial reporting. Also, tax avoidance does not effect on relationship between the factors related to confidentiality costs and quality of financial reporting.
Type of Study: Research |
Subject:
Accounting
Received: 2016/12/28 | Accepted: 2017/10/8 | Published: 2018/03/19
Received: 2016/12/28 | Accepted: 2017/10/8 | Published: 2018/03/19
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